ABSTRACT
CHAPTER Ⅰ SUMMARY DISCRIPTION OF WEST AFRICAN COUNTRIES
1 Nature and scope of the problem
1.1 Problems
1.2 The monetary union
1.3 A Monetary Integration With Colonial Origins
1.4 West African Economic and Monetary Union \(WAEMU\)
CHAPTER 2 ACCOUNTING DEVELOPMENT IN WEST AFRICA
2.1 From 1957 to 1970
2.2 From 1970 to 1998-The OCAM PLAN
2.2.1 The objective of the OCAM Plan and chart of accounts \(Cadre comptable\)
2.2.2 Accounting principles
2.3. From 1998 to today: The West African Accounting System \(SYSCOA\)
2.3.1 Standardizing \(normalization\) accounting systems
2.3.2 Objectives of SYSCOA are:
2.3.3 Summary Description of the SYSCOA
2.3.4 Scope of application
2.3.5 Accounting system requirements
2.3.6 Mandatory books
2.3.7 Annual financial statements
2.3.8 Valuation rules
2.3.9 Matching rule
2.3.10 legal value of accounting documents
2.3.11 Preparing and auditing the financial statements
2.3.12 The West African Generally Accepted Accounting Principles:
2.3.13 Major changes
2.3.14 Innovations of SYSCOA
3.4.15 Continuity in respect of the preceding Accounting Systems and integration of certain aspects of the Anglo-Saxon System:
2.3.16 Same influence in SYSCOA Plan
Conclusion
CHAPTER 3 Accounting Information Systems
3.1 Accounting Information Systems
3.2 The users of Accounting Information
3.3 Behavior of the managers and use of Accounting Information
3.4 Accounting development and classification
3.4.1 Development
3.4.2 Classification
CHAPTER 4 Comparison between SYSCOA with the Chinese Accounting and AIS
4.1 Chinese Accounting
4.1.1 The Chinese Accounting Standards, Regulation and Enforcement
4.1.2 Accounting Standards, Regulation and Enforcement
4.1.3 Financial Reporting
4.1.4 Accounting Measurement
4.2 Comparative analysis of SYSCOA and China's new accounting system
4.2.1 comparison of the reform between the SYSCOA and china
4.2.2 the pattern of accounting regulation
4.2.3 Relationship between accounting and tax
4.2.4 Basic economic conditions restricting the accounting system reform
4.3 Comparison between Syscoa and AIS
4.3.1 Similarity
4.3.2 Difference
5. CONCLUSION
ACKNOWLEDEGMENTS
DEDICATION
符号说明
参考文献
学位论文评阅及答辩情况表
山东大学;
accounting plan; Accounting information; Management Information System; PCG; SYSCOA; Chinese accounting;
